Scotts Miracle-Gro Company (SMG) — Working Capital to Net Assets Ratio

Latest as of March 2026: -120.9%

Scotts Miracle-Gro Company (SMG) has a Working Capital to Net Assets ratio of -120.9% as of March 2026. Working capital of $346.30 Million (current assets of $1.62 Billion minus current liabilities of $1.28 Billion) is measured against net assets of $-286.50 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Scotts Miracle-Gro Company free cash flow to debt ratio to measure the company's free cash flow as a share of total liabilities.

WC/NA Ratio

-120.9%
Working Capital / Net Assets

Working Capital

$346.30 Million
USD

Current Assets

$1.62 Billion
USD

Current Liabilities

$1.28 Billion
USD

Scotts Miracle-Gro Company Working Capital to Net Assets (1990–2025)

This chart shows how Scotts Miracle-Gro Company's Working Capital to Net Assets ratio has evolved across 36 annual periods from 1990 to 2025. As of March 2026, the ratio stands at -120.9%, reflecting working capital of $346.30 Million against net assets of $-286.50 Million USD. See how many days can Scotts Miracle-Gro Company fund operations to measure how many days the company can operate on defensive assets alone.

Annual Working Capital to Net Assets for Scotts Miracle-Gro Company (1990–2025)

The table below presents the year-by-year Working Capital to Net Assets ratio for Scotts Miracle-Gro Company from 1990 to 2025, covering 36 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see SMG company net worth.

Year WC/NA Ratio Working Capital (USD) Net Assets Current Assets Current Liabilities Change (pp)
2025 -56.1% $200.60 Million $-357.50 Million $940.30 Million $739.70 Million ▲ +2.8 pp
2024 -58.9% $230.10 Million $-390.60 Million $980.40 Million $750.30 Million ▲ +174.6 pp
2023 -233.5% $624.10 Million $-267.30 Million $1.40 Billion $773.70 Million ▼ -922.7 pp
2022 689.2% $1.02 Billion $147.70 Million $1.98 Billion $963.90 Million ▲ +602.0 pp
2021 87.2% $883.60 Million $1.01 Billion $2.02 Billion $1.14 Billion ▲ +49.3 pp
2020 37.9% $266.20 Million $702.90 Million $1.22 Billion $950.40 Million ▼ -20.4 pp
2019 58.2% $421.20 Million $723.20 Million $1.04 Billion $620.50 Million ▼ -17.7 pp
2018 75.9% $273.00 Million $359.60 Million $885.70 Million $612.70 Million ▲ +25.0 pp
2017 51.0% $337.20 Million $661.70 Million $881.70 Million $544.50 Million ▼ -2.7 pp
2016 53.6% $391.60 Million $730.20 Million $982.90 Million $591.30 Million ▲ +0.6 pp
2015 53.0% $335.50 Million $633.10 Million $948.60 Million $613.10 Million ▼ -15.8 pp
2014 68.8% $390.30 Million $567.20 Million $935.00 Million $544.70 Million ▲ +16.6 pp
2013 52.2% $371.20 Million $710.50 Million $881.00 Million $509.80 Million ▼ -41.9 pp
2012 94.1% $566.40 Million $601.90 Million $1.00 Billion $433.60 Million ▲ +2.5 pp
2011 91.6% $512.60 Million $559.80 Million $979.90 Million $467.30 Million ▲ +50.5 pp
2010 41.0% $313.70 Million $764.50 Million $1.04 Billion $723.90 Million ▼ -16.1 pp
2009 57.2% $334.10 Million $584.50 Million $1.09 Billion $756.80 Million ▼ -26.8 pp
2008 84.0% $366.80 Million $436.70 Million $1.04 Billion $678.10 Million ▼ -2.1 pp
2007 86.1% $412.70 Million $479.30 Million $999.30 Million $586.60 Million ▲ +44.9 pp
2006 41.2% $445.80 Million $1.08 Billion $942.00 Million $496.20 Million ▲ +11.8 pp
2005 29.4% $301.60 Million $1.03 Billion $787.80 Million $486.20 Million ▼ -16.0 pp
2004 45.4% $396.70 Million $874.60 Million $830.30 Million $433.60 Million ▼ -4.7 pp
2003 50.0% $364.40 Million $728.20 Million $810.20 Million $445.80 Million ▲ +3.2 pp
2002 46.9% $278.30 Million $593.90 Million $730.10 Million $451.80 Million ▼ -2.4 pp
2001 49.2% $249.10 Million $506.20 Million $694.20 Million $445.10 Million ▲ +0.2 pp
2000 49.0% $234.10 Million $477.90 Million $643.90 Million $409.80 Million ▼ -13.0 pp
1999 62.0% $274.80 Million $443.30 Million $641.70 Million $366.90 Million ▲ +28.5 pp
1998 33.5% $135.30 Million $403.90 Million $367.20 Million $231.90 Million ▼ -4.1 pp
1997 37.6% $146.50 Million $389.30 Million $285.80 Million $139.30 Million ▼ -12.1 pp
1996 49.7% $181.20 Million $364.30 Million $292.00 Million $110.80 Million ▼ -10.2 pp
1995 59.9% $229.80 Million $383.60 Million $349.20 Million $119.40 Million ▼ -23.7 pp
1994 83.6% $140.60 Million $168.20 Million $250.30 Million $109.70 Million ▲ +28.5 pp
1993 55.1% $78.80 Million $143.00 Million $143.70 Million $64.90 Million ▲ +24.0 pp
1992 31.2% $54.80 Million $175.90 Million $115.70 Million $60.90 Million ▲ +21331.2 pp
1991 -21300.0% $21.30 Million $-100.00K $109.70 Million $88.40 Million ▼ -20866.7 pp
1990 -433.3% $18.20 Million $-4.20 Million $110.40 Million $92.20 Million
pp = percentage points